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1 - 8 of 8 (0.24 seconds)Article 226 in Constitution of India [Constitution]
Section 148A in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 151 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Article 227 in Constitution of India [Constitution]
Shri Hasmukh J. Ruparelia,, Mumbai vs Ito Ward-22(1)(5),, Mumbai on 1 June, 2020
6. In the instant case, it is an undisputed fact that the Notice
at Annexure - A dated 21.03.2022 prescribes a period of four days,
which is lesser than the minimum prescribed period of seven days
as contemplated under Section 148A(b) of the IT Act. Under these
circumstances, in the light of the judgment of the Bombay High
Court in Mukesh's case supra, I am of the considered opinion that
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